1. Reason for Amendment

The purpose of this amendment is to improve and supplement certain deficiencies in the operation of the current system. This includes expanding the traffic impact fee reduction rate and creating new reduction items to vitalize the traffic impact fee reduction system, as well as extending the application period for payment by ownership period and the application/payment periods for installment payments to enhance convenience for small business owners and other taxpayers.

2. Main Contents

In the case of trust property under the 「Trust Act」, it was previously unclear whether the taxpayer of the fee was the truster or the trustee due to the nature of the ownership being nominally transferred to the trustee on the certificate of registered matters. This amendment explicitly designates the truster as the taxpayer, identical to the taxpayer of property tax under the 「Local Tax Act」, and prescribes necessary matters accordingly.